Regulation 26 Corrections to CCL returnsI1

United Kingdom

A registrable person—

(a)

shall only be taken as providing full information in the prescribed or specified form and manner for the purposes of paragraph 100(3) of the Act (disclosure about inaccurate CCL return),

(b)

with respect to any inaccuracy to which paragraph 100(1)(a) of the Act applies (civil penalty for misdeclaration or neglect in relation to inaccurate return),

if he delivers that information in writing to the Commissioners, or acts in accordance with regulation 28, at a time to which paragraph 100(3)(a) of the Act applies (no reason to believe enquiries being made into CCL affairs).

Annotations

Commencement

I1: Reg. 26 in force at 1.4.2001, see reg. 1